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A company trading in leisure boats has requested clarification on the requirements for applying the special regime for used goods, works of art, antiques, and collectors' items. The DGT explains that this is possible provided the acquisition conditions are met and the taxable person has filed a declaration of commencement of activity.
Cuestión planteada Requisitos para la aplicación del régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección.
El régimen especial es aplicable a la venta de embarcaciones usadas adquiridas según el artículo 135.1 de la Ley 37/1992, siempre que el sujeto pasivo haya presentado la declaración de comienzo de actividades. El revendedor puede optar por el régimen general en cada operación sin necesidad de comunicación expresa. No se aplicará si la entrega constituye una entrega intracomunitaria de un medio de transporte nuevo. En este régimen, la cuota de IVA no se desglosa en factura y no es deducible para el revendedor.
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